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2016 (8) TMI 1064 - AT - Central ExciseCenvat credit - Service tax paid on outward transportation - Whether the transportation of inputs/semi-finished goods/intermediaries by the appellant assessee to their manufacturing units falls under the ambit of the definition of input service defined in Rule 2(l) of CCR, 2004 or otherwise - Held that:- the decision of the Tribunal in the assessee's own case squarely covers the disputed issue. There cannot be a different view with regard to the eligibility of Cenvat credit of outward transportation is concerned. I also find from the CBEC letter cited by the appellant that in case of depot sale of goods, credit of service tax paid on the transportation of goods upto such depot would be eligible. The amount of transportation charges passed on to the receiving unit is only ₹ 4,62,597/- which is a very small fraction of the total amount in dispute and the resultant service tax demand is only ₹ 13,848/- which can be disallowed in the hands of the appellant and the credit can be availed by the respective receiving unit. The impugned order passed by lower authorities are set aside except confirming demand of ₹ 13,848/- representing service tax amount passed on by appellant to the recipient unit. - Decided partly in favour of assessee
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